The standard deduction is increased for taxpayers and spouses who are

• age 65 or older, or
• blind.

The standard deduction may be reduced for a taxpayer who can be claimed as a dependent on another taxpayer's return.

For 2014, the standard deduction for a taxpayer who can be claimed as a dependent on another taxpayer's return is

• earned income (wages, salaries, tips, etc.) plus $350
• but not less than $1,000
• and not more than the standard deduction for the single filing status ($6,200)